Clark County Licensing and Permits

LICENSING & PERMITS

LAS VEGAS, NORTH LAS VEGAS, HENDERSON, BOULDER CITY, MESQUITE
AND CLARK COUNTY

These are the suggested steps along with a listing and a brief description of each of the
forms and filings necessary for business operations in Southern Nevada.

STEP ONE: Create a Corporation, Limited Liability Company, Partnership or Sole Proprietorship Legal Organization

Note: If you choose to use a business name other than your personal legal name, you
must file a Fictitious Business Name Certificate (DBA) with the Clark County Clerk’s
Office to identify the owner(s). This applies to sole proprietorship and partnerships.

CORPORATION or a LIMITED LIABILITY COMPANY (LLC)

Corporations and LLCs must file Articles of Incorporation or Articles of Organization with
the Nevada Secretary of State and maintain all records, minutes, etc., as required by
law. You may go to their website (http://nvsos.gov) and download the appropriate
forms. For more information, contact the Nevada Secretary of State’s offices at:

SOS Annex Corporations Division Suite# 5200
202 North Carson St 555 East Washington Blvd
Carson City, NV 89701-4069 Las Vegas, NV 89101
(775) 684-5708 (702) 486-2880

STEP TWO: Obtain a Fictitious Name Certificate (DBA) FICTITIOUS NAME CERTIFICATE
(DBA)

If you plan to use a business name other than your legal name, you must file a
Fictitious Firm Name Certificate (Doing Business As – DBA) with the Clark County
Clerk’s office to identify the owner(s). This applies to corporations and LLCs as well as
sole proprietorships and partnerships.

You may wish to check with the County Clerk’s office to determine if the fictitious name you
want is available.

http://www.clarkcountynv.gov/Depts/clerk/Services/pages/FictitiousFirmNames.aspx

You may go to their website and download the appropriate forms or use the following contact
information:

Clark County Clerk
200 Lewis Avenue
3rd Floor #3125
Las Vegas, NV 89155
(702) 671-0500

Clark County Clerk Commissioners Branch
500 South Grand Central Parkway
6th Floor
Las Vegas, NV 89155

STEP THREE: Obtain a State Business License:

STATE BUSINESS LICENSE

All businesses operating in Nevada must obtain a $200.00 State Business License
from the Secretary of State. The license fee is renewable annually. The forms are
available on their website. For more information contact:

Nevada State Department Of Taxation – Las Vegas
Grant Sawyer Office Building
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
(702) 486-2300
http://tax.state.nv.us/

Nevada State Department of Taxation – Henderson
2550 Paseo Verde, Suite 180
Henderson, Nevada 89074
(702) 486-2300

STEP FOUR: Obtain a retail sales permit or exemption

Every new business must check with the State Department of Taxation to determine
whether they need a resale permit, an exemption certificate, or are subject to use tax.
A deposit or bond may be required. Check with the taxation department for fee
payment and other information. You may go to their website and download the
appropriate forms.

Nevada State Department of Taxation – Las Vegas
Grant Sawyer Office Building
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
(702) 486-2300
http://tax.state.nv.us/

Nevada State Department of Taxation – Henderson
2550 Paseo Verde, Suite 180
Henderson, Nevada 89074
(702) 486-2300

STEP FIVE: Obtain a local license

In the State of Nevada all new businesses are required to obtain a business license
within the city / county in which they operate. You may go to their website and
download the appropriate forms. For more information in the Southern Nevada area,
contact the following:

City of Boulder City
401 California Avenue
Boulder City, NV 89005
(702) 293-9219
http://www.bcnv.org/?q=buslicense

City of Henderson
240 Water St.
PO Box 95050
Henderson, NV 89015
(702) 267-1730
http://www.cityofhenderson.com/finance/business_license_general_info.php

City of Las Vegas
Business Services Division
400 East Stewart Ave., 3rd
Floor
Las Vegas, NV 89101
(702) 229-6281
https://www.lasvegasnevada.gov/Business/Permits-Licenses

City of North Las Vegas
Business License
2250 Las Vegas Blvd. North
North Las Vegas, NV 89030
(702) 399-8099
http://www.cityofnorthlasvegas.com/

City of Mesquite
City Hall – Mesquite
10 E. Mesquite Blvd.
Mesquite, NV 89027
(702) 346-2835 x 3305
https://www.mesquitenv.gov/departments/business-licenses

Clark County Business License
500 S. Grand Central Parkway
3rd Floor
Las Vegas, NV 89155
(702) 455-4252
http://www.clarkcountynv.gov/Pages/default.aspx

ALL THE ABOVE FORMS SHOULD BE FILED BEFORE YOU BEGIN BUSINESS

STEP SIX: Obtain needed Environmental Permits

In the State of Nevada, all new businesses are required to comply with federal, state, and local environmental laws, regulations, and permitting requirements. Examples can include air permits, wastewater discharge permits, and obtaining a hazardous waste generator identification number. The Nevada Business Environmental Program is a free and confidential statewide business resource affiliated with the Nevada SBDC that can help you assess your environmental compliance and permitting requirements. You can reach them at the following:

Business Environmental Program at the University of Nevada, Reno
6100 Neil Road, Suite 200
Reno, NV 89511

333 North Rancho Drive, Suite 420
Las Vegas, NV 89106

Toll Free Hotline: (800) 882-3233
Website: www.unrbep.org

STEP SEVEN: (If required): Obtain Special Permits

In addition to city and county licenses, certain businesses / occupations are required to
obtain special state licenses (i.e. – contractors, beauticians, etc.). As a new business
you may be required by the city or county to obtain additional permits from Health,
Police, Fire or Building Departments. Inquire with the individual licensing agency for
more information.

State Contractors Board
2310 Corporate Circle, Ste 200
Henderson, NV 89074
(702) 486-1100
http://www.nvcontractorsboard.com/

Public Transportation Permits
Nevada Transportation Service Authority
Licensing
2290 South Jones Blvd, Ste 110
Las Vegas, NV 89146
(702)486-3303
http://nta.nv.gov/

Eldercare/Other Care Related
Businesses State Department of Human
Resources
Bureau of Licensure
4220 South Maryland Pkwy, Ste 810
Las Vegas, NV 89119
(702) 486-6515
http://dhhs.nv.gov/

Childcare Licensing Information
4220 South Maryland Parkway
Suite 810, Building D
Las Vegas, NV 89119
(702) 486-6515
http://dpbh.nv.gov/Reg/ChildCare/Child_Care_Licensing_-_Home/

Air Quality Permits
Air Quality & Environmental Management
Government Center, 1st Floor
500 S Grand Central Pkwy.
Las Vegas, NV 89155
(702) 455-5942
http://www.clarkcountynv.gov/Pages/default.aspx

Restaurants/Food Service
Clark County Health District Plan Review
PO Box 3902
Las Vegas, NV 89127
(702) 759-0588
http://www.southernnevadahealthdistrict.org/food-establishments/

STEP EIGHT: Insure you are familiar with all of the following:

ZONING ORDINANCES

To insure that you are in a location zoned for your type of business, check the city and
county ordinances before signing any lease. For home-based businesses, verify if a
Home Occupation Permit is required.

Boulder City Community Development
401 California Ave
Boulder City, NV 89005
(702) 293-9292
http://www.bcnv.org/?q=communitydevelopment

City of Henderson Community Development
Henderson City Hall
240 Water St., MSC 115
PO Box 95050
Henderson, NV 89009
(702) 267-1500
http://www.cityofhenderson.com/community_development/applications.php

City of Las Vegas Economic and Urban Development
495 S. Main St.
Las Vegas, NV 89101
(702) 229-6551
https://www.lasvegasnevada.gov/Business/Economic-Development

Planning and Zoning Department
2250 Las Vegas Blvd. North
North Las Vegas, NV 89030
(702) 633-1537
http://www.cityofnorthlasvegas.com/

Clark County Development Services
Clark County Government Center
4701 W. Russell Rd.
Las Vegas, NV 89118-2231
(702) 455-3000
http://www.clarkcountynv.gov/Pages/default.aspx

EMPLOYER IDENTIFICATION NUMBER (EIN)

Every partnership, corporation or limited liability company must have an employer
identification number (EIN) to use as a federal taxpayer identification number. Sole
proprietors must also have an EIN if they pay wages to one or more employees or if
they are required to file any excise tax returns. The EIN numbers are sometimes
referred to as a Tax ID number.

Local IRS (Las Vegas) Office
U.S. Internal Revenue Service
110 City Parkway
Las Vegas, NV 89106
Telephone: (702) 868-5005
Toll free: (800) 829-4933

Businesses can fill out Form SS-4 online and get an EIN number quickly. See
https://www.irs.gov/businesses/small-businesses-self-employed for full details.

WORKERS COMPENSATION

All employers are required to provide workers’ compensation insurance for their
employees. Contact your business insurance agent for further details. You may also
refer to Nevada Division of Industrial Relations for further details.
(http://dir.nv.gov/)

EMPLOYMENT SECURITY DEPARTMENT

This is Nevada’s unemployment insurance. The business is assigned an experience
rating based on the amount of unemployment claims that have been filed. For a new
business, the rate is 3.0% of the gross wage paid to each employee. The amount of
wage subject to the tax changes annually. For more information, contact:

Nevada State Employment Security Department
2800 East St. Louis Ave.
Las Vegas, NV 89104
(702) 486-0250
http://detr.state.nv.us

MODIFIED STATE BUSINESS TAX

As of July 1, 2009, if the sum of all taxable wages, after health care deductions,
paid by the employer does not exceed $62,500 for the calendar quarter, the amount
of tax is 0.5% of the sum of those wages (0.005). If the sum of all the wages paid
by the employer exceeds $62,500 for the calendar quarter, the tax is $312.50 plus
1.17% of the amount the wage exceeds $62,500. For example: if the sum of all
wages for the 12/09 quarter is $101,000. The tax is $312.50 plus $450.45 (0.0117
x $38,500 which is the amount exceeding $62,500) = total tax due of $762.95.
These changes expire June 30, 2012. No changes were made to the definition of
Financial Institutions or the tax rate for Financial Institutions which remains at 2%.

2011 Update:
This is the standard quarterly return for reporting the Modified Business Tax for General
Businesses. The 2011 Legislative Session pursuant to AB 504, reduced the interest rate to
0.75% (or .0075) from 1% (or .01) effective 7/1/2011.

The 2011 Legislative Session pursuant to AB 561, eliminated the Modified Business Tax on any
‘General Business’ with $62,500 or less in taxable wages per calendar quarter, after health care
deductions. The correct tax rates will display based on the period end date selected. This return
will calculate penalty and interest based on the Date Paid field. For returns with a period end
date of 4/30/07 and after, the penalty calculation changes to a graduated scale per NAC360.395. Instructions are included following the return.

SB475 of the 2013 Legislative Session became effective July 1, 2013. The changes under this
bill extend the 0% rate on Tier 1 of the MBT to June 30, 2015. Additionally, the Tier 1 threshold
is increased from $62,500 to $85,000. If the sum of all taxable wages, after health care
deductions, paid by the employer does not exceed $85,000 for the calendar quarter, the amount of tax is 0% of the sum of those wages. If the sum of all the wages paid by the employer
exceeds $85,000 for the calendar quarter, the tax is 1.17% of the amount of the wages that
exceeds $85,000. For example: if the sum of all wages for the 9/13 quarter is $101,000 after
health care deductions, the tax is $187.20 (0.0117 x $16,000 which is the amount exceeding
$85,000). These changes are effective July 1, 2013 and expire June 30, 2015. A tax return will still need to be filed for any business reporting, even if the taxable wages are less than $85,000 and tax due is $0.

Nevada State Department of Taxation – Las Vegas
Grant Sawyer Office Building
555 E. Washington Ave., Suite 1300
Las Vegas, NV 89101
(702) 486-2300
http://tax.state.nv.us

Nevada State Department of Taxation – Henderson
2550 Paseo Verde, Suite 180
Henderson, Nevada 89074
(702) 486-2300
http://tax.state.nv.us

NEVADA LIVE ENTERTAINMENT TAX

A 10% tax applied to revenues derived from entertainment venues. Some of the
taxable items include, ticket sales, merchandise, food and refreshments. Contact the
Nevada State Department of Taxation for further details.

NEVADA LODGING TAX

Initiative Petition 1 amended NRS 244 and imposed an additional tax at the rate of 3%
of the gross receipts from the rental of transient lodging in Clark and Washoe Counties.
As of July 1, 2009 the tax is imposed throughout the county, including its incorporated
cities, upon all persons in the business of providing lodging. In addition AB 552 changes
when lodging tax is due to the Department of Taxation. The local governments must pay
the tax to the Department on or before the last day of the month immediately following
the month in which the tax is collected, therefore, the lodging tax payments for the May
2009 period will be due to the Department of Taxation on or before June 30, 2009.

U.S. INTERNAL REVENUE SERVICE IRS W-4 FORM 

The law requires every employee to complete a W-4 form so that the employer can
withhold the proper amount of income tax from each paycheck. For further
information, contact the IRS at:

Local (Las Vegas) Office
110 City Parkway
Las Vegas, NV 89106
(702) 868-5005
Toll free: (800) 829-4933
https://www.irs.gov/help/contact-my-local-office-in-nevada

U.S. IMMIGRATION SERVICE I-9 FORM

All employers must also document proof of an employee’s right to work in the United
States. Every employee must have a properly completed I-9 on file in the business
office.

Immigration & Naturalization Service
Employer Relations Officer
3373 Pepper Lane
Las Vegas, NV 89120
(702) 388-6908
FORMS REQUEST: (800) 870-3676
http://uscis.gov

STATE LABOR LAWS

All employers must comply with the state minimum wage and overtime laws and must
post a sign explaining these laws at their place of business.

State Labor Commission
555 E. Washington Ave, Suite 4100
Las Vegas, NV 89101
(702) 486-2650
http://www.laborcommissioner.com/

PERSONAL PROPERTY TAX

All businesses must pay an annual tax on business equipment and furniture (excluding
inventories) based upon the assessed value of the property.

County Assessor’s Office
500 South Grand Central Parkway
2nd Floor
Las Vegas, NV 89155
(702) 455-3882
http://www.clarkcountynv.gov/assessor/Pages/default.aspx

More Information

For more information or to obtain management assistance, please contact the
Nevada Small Business Development Center closest to you:

Las Vegas NSBDC Office
University of Nevada, Las Vegas
4505 Maryland Pkwy, Campus Services Building, Rm 205 (physical)
Box 456011 (mailing)
Las Vegas, NV 89514
Phone: (702) 895-4270
Fax: (702) 895-4273
www.nsbdc.org

Henderson NSBDC Office
112 Water Street Suite #108
Henderson, NV 89015
Phone: (702) 992-7208
Fax: (702) 992-7245
www.nsbdc.org

The information, materials and services provided by or through the Nevada Small
Business Development Center (NSBDC) do not constitute legal advice and should not
be considered a substitute for legal accounting and other professional advice. The
information you receive from the NSBDC is presented without any representation or
warranties whatsoever, including as to the accuracy or completeness.

Funded in part through a Cooperative Agreement with the U.S. Small Business Administration.